International Accounting Standards - IAS Plus
Jul 1, 1998 · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International …
IAS 1 — Presentation of Financial Statements
From 2027, IFRS 18 ‘Presentation and Disclosure in Financial Statements’ will replace IAS 1 while carrying forward many of the requirements in IAS 1. Some of the requirements in IAS 1 are moved to …
IAS Plus — IFRS, global financial reporting and accounting resources
3 days ago · A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International …
International Financial Reporting Standards - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …
IAS 7 — Statement of Cash Flows
IAS 7 requires a statement of cash flows to present information about changes in cash and cash equivalents, classified as operating, investing and financing activities.
IAS 38 — Intangible Assets
IAS 38 outlines the accounting requirements for intangible assets, which are non-monetary assets which are without physical substance and identifiable (either being separable or arising from contractual or …
IAS 16 — Property, Plant and Equipment - IAS Plus
The objective of IAS 16 is to prescribe the accounting treatment for property, plant, and equipment. The principal issues are the recognition of assets, the determination of their carrying amounts, and the …
IAS 2 — Inventories
IAS 2 — Inventories Table of contents Summary History of IAS 2 Related interpretations
IAS 10 — Events After the Reporting Period
IAS 10 — Events After the Reporting Period IAS 10 contains requirements for when events after the end of the reporting period should be adjusted in the financial statements.
IFRS 9 — Financial Instruments - IAS Plus
A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the International Accounting …